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FINANCIAL REPORTING Guidelines For ALL ETA PROGRAMS Presented By: Andre Morris, Regional Reporting Specialist (404) 302-

FINANCIAL REPORTING Guidelines For ALL ETA PROGRAMS Presented By: Andre Morris, Regional Reporting Specialist (404) 302-5321 morris.andre@dol.gov. LEARNING OBJECTIVES. BASIC FINANCIAL REPORTING REQUIREMENTS INTRODUCING THE ETA-9130 PROGRAM-SPECIFIC REPORTING REQUIREMENTS. LEARNING OBJECTIVES.

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FINANCIAL REPORTING Guidelines For ALL ETA PROGRAMS Presented By: Andre Morris, Regional Reporting Specialist (404) 302-

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  1. FINANCIAL REPORTINGGuidelines ForALL ETA PROGRAMSPresented By:Andre Morris, Regional Reporting Specialist(404) 302-5321morris.andre@dol.gov

  2. LEARNING OBJECTIVES • BASIC FINANCIAL REPORTING REQUIREMENTS • INTRODUCING THE ETA-9130 • PROGRAM-SPECIFIC REPORTING REQUIREMENTS

  3. LEARNING OBJECTIVES • DETAILED COVERAGE OF ETA-9130 • EMPHASIS ON ACCRUAL REPORTING • ON-LINE REPORTING

  4. BASIC FINANCIAL REPORTING REQUIREMENTS • DOL REGULATIONS 29 CFR 97.41 29 CFR 95.52 • OTHER PROGRAM-SPECIFIC REGULATIONS • GRANT AGREEMENT SPECIFICATIONS • FINANCIAL COOPERATIVE AGREEMENTS

  5. THE ETA 9130 • Required Financial Report • To Be Used For ALL ETA Programs • Contains Program-Specific Data Elements

  6. REMEMBER…. • CURRENT PROGRAM RULES AND REGULATIONS HAVE NOT CHANGED • ONLY THE FINANCIAL REPORTING FORMATS HAVE CHANGED

  7. TRANSITION TO ETA 9130 • Quarter Ending September 30, 2007 • All Other Reporting Formats Became Obsolete • Migration of Data into the New System was Expected to be Seamless, but it was not. But all the edit issues have been corrected.

  8. FOCUS OF THIS SESSION USE OF ETA-9130 FORM IS FOR ALL DISCRETIONARY PROGRAMS: NATIONALFARM WORKER HIGH-GROWTH COMMUNITY-BASED JOB TRAINING FAITH-BASED YOUTHBUILD

  9. FOCUS OF THIS SESSION Continue USE OF ETA-9130 FORM IS FOR ALL DISCRETIONARY PROGRAMS: YOUTH OFFENDER WIRED (Workforce Innovation In Regional Economic Development) EARMARKS PRISONER RE-ENTRY SCSEP OLDER WORKERS (Senior Community Service Employment Program)

  10. ETA - 9130 REPORTING BASICS • BASIS - Accrual • FREQUENCY – Quarterly • DUE – 45Days after each quarter ends for ALL ETA Programs • REPORTS DUEDATES– May 15, August 15, November 15, and February 15

  11. ETA 9130 REPORTING BASICS • Final Report – Due 45 days after grant end or expiration of funds (whichever comes first) • Closeout Report – Due 90 days after grant end (triggered by DOL acceptance of Final Report) • Transmission Method – ETA on-line reporting system

  12. HIGHLIGHTS OF ETA 9130 • NEW Federal Cash Section • NEW Total Administrative Expenditures Line • NEWAdditional Expenditure Data Required Section • Re-Ordering of Many Line Items Currently Required on SF 269

  13. U.S. DOL ETA FINANCIAL REPORT

  14. 11.   Additional Expenditure Data Requirements: 12. Remarks:  Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation.

  15. FEDERAL CASH • 10.a. Cash Receipts - tied to PMS drawdowns • 10.b. Cash Disbursements - checks, cash, advances to subs • 10.c. Cash on Hand - 10.a. minus 10.b.

  16. FEDERAL EXPENDITURES AND UNOBLIGATED BALANCE • 10.d. Total Federal Funds Authorized - Grant Award • 10.e. Federal Share of Expenditures - Cash Disbursements PLUS Goods/Services Received but Not Paid

  17. FEDERAL FUNDS AUTHORIZED • Pre-entered for most ETA grants for first reporting quarter • EXCEPTION – WIA Formula Program

  18. FEDERAL EXPENDITURES AND UNOBLIGATED BALANCE • 10.f. Total Administrative Expenditures - NEW line item - That Portion of 10.e.(expenditures) Attributable to Administrative Costs - Follow Appropriate Guidance on Administrative vs. Program Costs

  19. ADMINISTRATIVE COST LIMITATIONS • Set Forth in Most ETA Grant Agreements Admin cap is 5-15% • New Line Item 10.f. Identifies Administrative Portion of Total Federal Expenditures • New Line Item Provides Ability to Assess Compliance with Administrative Limitation

  20. ADMINISTRATIVE COSTS • NOT REQUIRED TO BE BROKEN OUT FOR SOME ETA PROGRAMS/GRANTS Only for Formula Grants • PROGRAM RULES HAVE NOT CHANGED • ADMINISTRATIVE EXPENDIITURES LINE 10.f. WILL BE GRAYED OUT (as applicable)

  21. FEDERAL EXPENDITURES AND UNOBLIGATED BALANCE • 10.g. Federal Unliquidated Obligations -10.h.(Obligations) minus 10.e. (Expenditures) • 10.h.Total Federal Obligations -10.e.(Expend.) plus10.g.(Unliquid. Oblig.) • 10.i. Unobligated Balance of Federal funds - 10d.(Authorized) minus 10.h.(Obligations)

  22. RECIPIENT SHARE • 10.j. Total Recipient Share Required - to meet match requirements • 10.k. Recipient Share of Expenditures - non-DOL/non-Federal expenditures incurred for purposes of subject grant • 10.l. Recipient Share of Unliquidated Obligations -10.m.(obligatiions) minus10.k (expenditures)

  23. RECIPIENT SHARE • 10.m. Total Recipient Obligations - 10.k.(expend.) plus 10.l.(unliquid. oblig.) • 10.n. Remaining Recipient Share to Be Provided - 10.j.(required) minus 10.m.(obligated)

  24. What’s Required on the 424ABudget Forms? Only required match is shown on the SF-424a Do not include leveraged resources on the SF-424a Amounts shown on SF-424 Considered as match If not met, may lead to disallowance cost or grant reduction Reporting Leveraged Resources for Federal Staff 27

  25. What are Leveraged Resources? Outside resources used to support allowable grant activity. Reporting Leveraged Resources for Federal Staff 28

  26. Types of Leveraged Resources Leveraged Resources: Funds outside of the grant spent on grant activities **For exampled, construction costs would be allowable and counted as leveraged while alcoholic beverages would not be allowable and therefore not included. Cash Contributions: From grantee or sub-grantee In-Kind Contributions: From sources other than grantee or sub-grantee Allowable Match: Non-federal share of funds used for grant purposes Spent on allowable activities [report on ETA 9130 form], line 10.k Federal Funds from Other Programs (Non-Match) [report on ETA 9130 form, line 11.a] Other Funds (Non-Match) Non-federal share of funds used for grant purposes Spent on non-grant allowable costs, but allowable costs under the OMB Circulars** [report in progress report narrative]

  27. Types of Leveraged Resources Costs that qualify as allowable match Non-Federal funds used for grant purposes May be required by statute or as condition of grant agreement May be reflected on SF-424A if required Reported on the ETA 9130 Non-match Funds available for the project that don’t meet criteria for allowable match Allowable under circulars Reported on the performance report Portion reported on the ETA 9130 Reporting Leveraged Resources for Federal Staff 30

  28. PROGRAM INCOME • 10.o. Total Fed. Program Income Earned • 10.p. Program Income Expended • 10.q. Unexpended Program Income

  29. PROGRAM INCOME METHOD • ADDITION – for all ETA programs • Must be earned as result of allowable grant activity • Added to grant to further eligible program objectives

  30. PROGRAM INCOME ACCOUNTABILITY • NET – Line 10.o. reflects Total PI Earned minus costs incurred to generating it ** No cost reported on line 10.e. • GROSS – Line 10.o. reflects 100% of PI earned ** Costs incurred to generating it were charged to the grant on line 10.e.

  31. ADDITIONAL EXPENDITUREDATA REQUIRED • New Section 11 • 11.a. Other Federal Funds Expended • Now required for ALL ETA programs if “other” Federal funds are expended for same purpose for which subject grant was awarded

  32. OLDER WORKER PROGRAM • 11.a. Other Federal Funds Expended • 11.b. Administration – Headquarters • 11.c. Administration – Local • 11.d. Enrollee Wages and Fringe Benefits • 11.e. Other Enrollee Expenditures

  33. NATIONAL FARMWORKER JOBS PROGRAM • 11.a. Other Federal Funds Expended • 11.b. Related Assistance Expenditures • 11.c. Other Program Services Expenditures TRANSITION from ETA - 9126

  34. INDIAN AND NATIVE AMERICAN PROGRAM • 11.a. Other Federal Funds Expended • 11.b. Employment Services Expenditures • 11.c. Training Services Expenditures • 11.d. Other Program Services Expenditures TRANSITION from ETA - 9080

  35. EMPLOYMENT SERVICE & UNEMPLOYMENT INSURANCE PROGRAMS 11.a. Other Federal Funds Expended 11.b. Real Property Proceeds Expended -Resulting From Sale of Real Property Purchased With ETA (ES or UI) Funds -This Requirement Is Unique to ES, UI, and WIA Formula-Funded Programs

  36. NATIONAL EMERGENCY GRANTS PROGRAM • Use ETA - 9130 Basic Format • Only Additional Data Element Required 11.a. Other Federal Funds Expended • A Separate ETA-9130 Will Be Required for Each Funding Source of Each Project (see NEG reporting instructions) TRANSITION from ETA-9099

  37. ACCRUAL REPORTINGWHY? • Required for ALL ETA Programs • Provides More Reliable Data • Cash Basis Understates True Spending • Failure to Report on Accrual Basis May Result in Loss of Funds

  38. ACCRUAL ACCOUNTINGWHAT DOES IT MEAN? • Transactions Are Recognized In Accounting Period In Which They Occur • Revenue Is Recognized When Received Or Earned • Expense Is Recognized When Incurred - May Be Cash Disbursement - May Be Delivery of Goods/Services

  39. ACCRUED EXPENDITURES CASH DISBURSEMENTS PLUS GOODS AND SERVICES RECEIVED BUT NOT YET PAID FOR

  40. COSTS TO BE ACCRUED • Salaries of Employees • Training • Travel Expenses • Public Utilities

  41. WHAT ARE NOT ACCRUALS? • Obligations for Which Goods or Services HAVE NOT been received • Orders placed for which goods or Services HAVE NOT been received or paid • Performance Contracts in which benchmarks HAVE NOT been achieved

  42. NOTE ALL ACCRUED EXPENDITURES ARE OBLIGATIONS BUT NOT ALL OBLIGATIONS ARE ACCRUED EXPENDITURES

  43. OBLIGATIONS • UNDELIVERED ORDERS -UNPAID UNLIQUIDATEDOBLIGATIONS ACCRUEDEXPENDITURES • DELIVERED ORDERS - UNPAID • DELIVERED ORDERS - PAID

  44. REQUIRED DATA SOURCESFOR FINANCIAL REPORTING • Accounting System • Accrual Worksheets to Convert From Cash to Accrual • Subgrantee Reports

  45. ON-LINE REPORTING SYSTEM • Program-specific Software with Required Data Elements Provided to Grantees • Pop-up Instructions Embedded for Quick and Easy Reference

  46. ACCESSING REPORTING SYSTEM • Follow Instructions in Transmittal Letter or As Otherwise Provided By ETA • Provide Requested Reporting Contact Information • An E-Mail Is Sent to Primary Contact With Password and PIN

  47. ON-LINE REPORTING • Password Issued to Access System • PIN Issued to Certify Data • Instructions Link Provides Information on How to Use System

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